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Interpretation 1.295 indicates that before performing nonattest services, the CPA should establish and document in writing an understanding with the client regarding ______.
Linguistic
Pertaining to language, including its structure, use, and the study of its properties and function.
Spatial
Relating to, occupying, or having the character of space, often used in context with one's ability to judge size, distance, or the relationship between objects in space.
Interpersonal
Pertaining to the connections or associations between individuals.
Spatially Analyzing
The process of examining locations, attributes, and relationships through space to understand patterns and trends.
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